PRUDENTIAL TAX MANAGED SMALL CAP FUND INC, 485BPOS, EX-99.(J), 2001-01-12

PRUDENTIAL TAX MANAGED SMALL CAP FUND INC
485BPOS, EX-99.(J), 2001-01-12

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                          CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the use in this Registration Statement on Form N-1A of
our report dated December 15, 2000, relating to the financial statements and
financial highlights of Prudential Tax-Managed Small-Cap Fund, Inc., formerly
Prudential Small-Cap Quantum Fund, Inc., which appears in such Registration
Statement. We also consent to the references to us under the headings
"Investment Advisory and Other Services" and "Financial Highlights" in such
Registration Statement.


PricewaterhouseCoopers LLP
New York, New York
January 10, 2001